Финансовый и управленческий учет

2022/2023

Учебный год

RUS

Обучение ведется на русском языке

5

Кредиты

Кто читает:

Факультет менеджмента (Нижний Новгород)

Статус:

Курс обязательный

Когда читается:

2-й курс, 1 модуль

Программа дисциплины

Аннотация

Основная задача курса сводится к формированию у студентов понимания основ бухгалтерского учета и формирования финансовой отчетности. В ходе изучения курса студенты: получат знания об объектах бухгалтерского учета; научатся оценивать влияние типовых хозяйственных операций компании на показатели финансовой отчетности; получат навыки формирования финансовой отчетности российских компаний. В рамках курса рассматриваются вопросы учета и отражения в отчетности основных объектов учета, а также формирование оперативной информации для целей принятия решений.

Цель освоения дисциплины

• The aim of the course «Managerial Accounting: Marketing Emphasis» is teaching stu-dents the integrative role of the management accounting system in making decisions in the field of marketing and mastering a set of methods that allow planning and controlling of mar-keting activities in accordance with international standards.
• know: - Theoretical foundations of management and marketing, the conceptual apparatus of accounting, the principles of functioning of commercial companies at the macro and micro- levels; - basic marketing technologies
• be able to: - apply optimization mathematical models for solving applied problems; - analyze the organizational structure of the company management
• have skills in: - special economic and management terminology and vocabulary in English; - computerized methods of collecting, stroing and processing information

Планируемые результаты обучения

• Can analyses factors of company incomes. Can perform profit analysis of the company. Can calculate profit concerning income taxes
• Can analyze and distinguish differences between stages of operational budget. Understands all stages of flexible budget. Can conduct budgeting
• Can calculate the minimum allowable price of particular order. Can use different pricing methods in operation activity. Can determine the optimal price for achievement maximum sales when launching product
• Can calculate transfer price using appropriate method. Understand the method of calculation transfer price considering market price. Can implement the optimal transfer price in opera-tion activity of particular company
• Can consider factors of quality, time and technologies in managerial accounting. Can ana-lyze financial and non-financial indicators of product or service quality.
• Can create a costing system. Understand the difference of company’s costs. Can use appro-priate costing system for particular company
• Can use different market information for operational and business decision. Can take decision about producing, product range solution considering internal and external environments
• Can use the concepts of managerial accounting. Understand goals and tasks of accounting. Distinguish between direct and inderect costs
• Understand cost management methods. Can implement different methods for creation the opti-mal business strategy. Can develop a system of financial and non-financial indicators for moni-toring and improvement strategy implementation
• Understand the differences between a static and flexible budget. Can use flexible budget for different operational (business) purposes. Can use different methods of analyzing budget price
• Understand the differences between plant-wide rates and individual rates of department. Can implement the most effective cost system considering the peculiarities of company.

Содержание учебной дисциплины

• The relationship between costs, volume and profit.
• Functional cost anaylsis in marketing
• Master-budget and accountability.
• Flexible budgets, budget deviation analysis and management control
• Significant income and costs, support for management decisions
• Pricing and cost management
• Balanced Scorecard, Factor Analysis of Profit
• Distribution of costs, assessment of customer profitability, analysis of revenue deviations
• Accounting for the influence of factors of quality, time and theory of limitations
• Transfer pricing in international trade
• The role of managerial accounting in a company. The basic definitions in international managerial accounting

Элементы контроля

• Home assignment
• Class participation
• Exam

Промежуточная аттестация

• 2022/2023 учебный год 1 модуль
  0.2 * Exam + 0.4 * Class participation + 0.4 * Home assignment

Список литературы

Рекомендуемая основная литература

• Lee, John. Advances in Management Accounting./ John Lee, Mark Ep-stein; DB ebrary. - Emerald Insight, 2013. – (Volume 22: Advances in Management Accounting)/ - Print ISBN 9781781908426.
• McCrary, Stuart A.. Mastering Corporate Finance Essentials : The Critical Quantitative Methods and Tools in Finance, John Wiley & Sons, Incorporated, 2010. ProQuest Ebook Central

Рекомендуемая дополнительная литература

• Seleshi, Sisaye. An organizational learning approach to process innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems [Электронный ресурс] / Sisaye Sekeshi, Jacob J.Bimberg; DB ebrary. - Emerald Insight, 2012. - 171p. – (Studies in Managerial and Financial Accounting, Volume 24). - Print ISBN 97817805273446. - Режим доступа: http://site.ebrary.com/lib/hselibrary/detail.action?docID=10559559&p00=managerial+accounting. – Загл. с экрана.